Abstract

The research objective was to analyze the effect of the theory of academic
fraud. Based on the GONE THEORY theory, there were four variables that were
influenced by Academic Fraud, indicated, opportunity, needs, and exposures. This
study was quantitative. Population in this study was 94 Accounting Students
The collection method for the study using the questionnaire. The sampling
technique used in this study is the Convenience Sampling Method. The technical
analysis used is multiple linear regression. With SPSS version 2.0 tools.
Research shows that greeds, opportunities and needs are not affected by
academic fraud, whereas exposures have an effect on academic fraud.
Keywords: Academic Fraud, Gone Theory